Eli Witt Co. v. City of West Columbia

Moore, Justice:

Appellant Eli Witt Company (Eli Witt) appeals the circuit court’s order upholding the constitutionality of an ordinance enacted by respondent City of West Columbia (City). We affirm.

I. FACTS

Eli Witt is a wholesale distributor incorporated in Delaware which sells various items to convenience and grocery stores in South Carolina. Eli Witt owns and operates a warehouse in the City. The City levies a business license tax on Eli Witt pursuant to its Business and Professional License Ordinance (ordinance). Under the ordinance, the business license tax is assessed upon a business’s…